Introducing Legal Method When Teaching Stakeholder Theory: Enhancing the Understanding of Stakeholder Expectations in Relation to Human Rights and CSR Reporting

Journal of Business Ethics Education, Volume 12, pp. 4-42, 2015

Posted: 20 Dec 2015

See all articles by Karin Buhmann

Karin Buhmann

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication

Date Written: April 18, 2015

Abstract

Governments are particularly salient stakeholders for business ethics. They act on societal needs and social expectations, and have the political and legal powers to restrict or expand the economic freedoms of business as well as the legitimacy and often urgency to do so. We draw on two examples: the Business & Human Rights regime from a UN Global Compact perspective; and mandatory CSR reporting. Supplying integrated teaching notes and generalising on the examples, we explain how legal method may help students of business ethics, organisation and management – future managers – in their analysis of governments as stakeholders and their interests that drive expectations on firms. With a focus on analysis for responding adequately to stakeholder concerns, this article contributes to the emerging literature recognising the relevance of public regulation for CSR. More specifically, we contribute to the business ethics literature by explaining how legal method complements stakeholder theory for organisational practice.

Keywords: Business Ethics; Business & Human Rights; Corporate Social Responsibility; philosophy of law/jurisprudence/legal method; non-financial accounting and disclosure; public-private regulation; public policy and the private sector; stakeholder theory/stakeholder analysis

Suggested Citation

Buhmann, Karin, Introducing Legal Method When Teaching Stakeholder Theory: Enhancing the Understanding of Stakeholder Expectations in Relation to Human Rights and CSR Reporting (April 18, 2015). Journal of Business Ethics Education, Volume 12, pp. 4-42, 2015, Available at SSRN: https://ssrn.com/abstract=2705357

Karin Buhmann (Contact Author)

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication ( email )

Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark

HOME PAGE: http://www.cbs.dk/en/research/departments-and-centres/department-of-intercultural-communication-and-

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